English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

The NBR may allow Import VAT deferral for a registered Importer linked to Customs records. Approval requires verifiable records, cooperation and declaration of VAT in the Return for the period of Import.

Who should read this?

Registered Importers, customs, Return and treasury teams.

Why does it matter?

Deferral is neither exemption nor automatic. No cash payment at border moves VAT into the Return; it does not remove it.

NBR approvalRegistered and customs-linkedReport in Import period

Current text

A. The Bureau may allow the deferral of payment of Tax on import subject to meeting the following conditions: 1. The Importer is registered for Tax purposes. 2. The Taxable Person is bound by Customs Affairs records at the Ministry of Interior. B. A Taxable Person authorised to defer payment of Tax on import shall adhere to the following: 1. He shall maintain records and documents which enable the Bureau to verify the import procedures and the correctness of the calculation of the Tax due, provided they are submitted to either the Bureau or Customs Affairs upon request. 2. He shall cooperate and comply with any requests made by the Bureau in relation to the imports. 3. He shall declare the Tax due on the Tax Return relating to the Tax Period during which the import of Goods occurred.

Before deferral

  1. 1

    Verify registration and approval.

  2. 2

    Match TRN and customs record.

  3. 3

    Identify declaration period.

  4. 4

    Report VAT in correct Return.

  5. 5

    Keep declaration, value and calculation.

  6. 6

    Comply with requests.

  7. 7

    Stop if approval ends.

Connected provisions

Direct legislative link

Law — Article (51)

Import VAT deferral

The Law permits deferral and makes disclosed deferred VAT deductible; this Article sets the conditions of use.

Open connected Article
Direct legislative link

Regulations — Article (65)

Import payment

It explains Return treatment.

Open connected Article
Thematic link

Regulations — Article (48)

Tax Period

Correct Import period is required.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (22)

Connected Madar tools

Madar tool

VAT Return Centre

Check return deadlines, calculate net VAT from entered amounts, and identify a correction route.

Illustrative example by Madar

March Import with BHD 1,000 VAT

An approved Importer brings Goods in March with BHD 1,000 VAT. The amount is not deleted because border cash was deferred; it is reported in the Import Tax Period with declaration evidence and, in the same Return, treated as deductible Input VAT under the general rules (Law Article 51(b); Regulation Article 65(c)).

Questions to help you apply it

  • Approval current?
  • Declaration period?
  • Amount reported?
  • Evidence verifiable?